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I-3 - Taxation Act
Section 776.41.5
Disposition versions
776.41.5. Subject to the fourth paragraph and sections 776.41.6 to 776.41.10, an individual who has an eligible spouse for a taxation year may deduct from the individual’s tax otherwise payable for the year under this Part, computed without reference to section 752.12, the amount determined by the formula
A - B.
In the formula provided for in the first paragraph,
(a) A is the aggregate of all amounts each of which is an amount that the individual’s eligible spouse for the taxation year may deduct under this Book in computing the eligible spouse’s tax otherwise payable for the year under this Part, other than an amount deductible under any of sections 752.0.10.0.3, 752.0.10.0.9, 752.0.10.6.1, 752.12, 776.1.5.0.17 and 776.1.5.0.18; and
(b) B is the tax otherwise payable of the individual’s eligible spouse for the taxation year, computed without reference to the deductions provided for in this Book, except those provided for in sections 752.0.10.0.3, 752.0.10.0.9, 752.0.10.6.1, 752.12, 776.1.5.0.17 and 776.1.5.0.18.
For the purposes of subparagraph a of the second paragraph, the following rules apply:
(a) an individual whose eligible spouse for a taxation year transfers for the year an amount to another individual in accordance with the first paragraph of section 776.41.14 shall reduce the aggregate described in subparagraph a of the second paragraph by the total of all amounts each of which is an amount that the eligible spouse so transfers for the year to another individual; and
(b) if the eligible spouse of an individual for a taxation year may deduct, for the year, an amount under any of sections 752.0.10.6, 752.0.10.6.2, 752.0.11, 752.0.18.10, 752.0.18.15, 772.8, 776.1.1 and 776.1.2 (in this subparagraph referred to as the “deductible amount”), the individual may, in respect of the deductible amount, include in the aggregate described in subparagraph a of the second paragraph only the portion of the deductible amount claimed as a deduction by the eligible spouse in the fiscal return the eligible spouse files for the year.
An individual may deduct an amount under this section in computing the individual’s tax otherwise payable under this Part for a taxation year only if the individual and the individual’s eligible spouse for the year file a fiscal return for the year under this Part.
776.41.5. Subject to the fourth paragraph and sections 776.41.6 to 776.41.10, an individual who has an eligible spouse for a taxation year may deduct from the individual’s tax otherwise payable for the year under this Part, computed without reference to section 752.12, the amount determined by the formula
A - B.
In the formula provided for in the first paragraph,
(a) A is the aggregate of all amounts each of which is an amount that the individual’s eligible spouse for the taxation year may deduct under this Book in computing the eligible spouse’s tax otherwise payable for the year under this Part, other than an amount deductible under any of sections 752.0.10.0.3, 752.0.10.6.1, 752.12, 776.1.5.0.17 and 776.1.5.0.18; and
(b) B is the tax otherwise payable of the individual’s eligible spouse for the taxation year, computed without reference to the deductions provided for in this Book, except those provided for in sections 752.0.10.0.3, 752.0.10.6.1, 752.12, 776.1.5.0.17 and 776.1.5.0.18.
For the purposes of subparagraph a of the second paragraph, the following rules apply:
(a) an individual whose eligible spouse for a taxation year transfers for the year an amount to another individual in accordance with the first paragraph of section 776.41.14 shall reduce the aggregate described in subparagraph a of the second paragraph by the total of all amounts each of which is an amount that the eligible spouse so transfers for the year to another individual; and
(b) if the eligible spouse of an individual for a taxation year may deduct, for the year, an amount under any of sections 752.0.10.6, 752.0.10.6.2, 752.0.11, 752.0.18.10, 752.0.18.15, 772.8, 776.1.1 and 776.1.2 (in this subparagraph referred to as the “deductible amount”), the individual may, in respect of the deductible amount, include in the aggregate described in subparagraph a of the second paragraph only the portion of the deductible amount claimed as a deduction by the eligible spouse in the fiscal return the eligible spouse files for the year.
An individual may deduct an amount under this section in computing the individual’s tax otherwise payable under this Part for a taxation year only if the individual and the individual’s eligible spouse for the year file a fiscal return for the year under this Part.
776.41.5. Subject to the fourth paragraph and sections 776.41.6 to 776.41.10, an individual who has an eligible spouse for a taxation year may deduct from the individual’s tax otherwise payable for the year under this Part, computed without reference to section 752.12, the amount determined by the formula
A - B.
In the formula provided for in the first paragraph,
(a) A is the aggregate of all amounts each of which is an amount that the individual’s eligible spouse for the taxation year may deduct under this Book in computing the eligible spouse’s tax otherwise payable for the year under this Part, other than an amount deductible under any of sections 752.0.10.0.3, 752.12, 776.1.5.0.17 and 776.1.5.0.18; and
(b) B is the tax otherwise payable of the individual’s eligible spouse for the taxation year, computed without reference to the deductions provided for in this Book, except those provided for in sections 752.0.10.0.3, 752.12, 776.1.5.0.17 and 776.1.5.0.18.
For the purposes of subparagraph a of the second paragraph, the following rules apply:
(a) an individual whose eligible spouse for a taxation year transfers for the year an amount to another individual in accordance with the first paragraph of section 776.41.14 shall reduce the aggregate described in subparagraph a of the second paragraph by the total of all amounts each of which is an amount that the eligible spouse so transfers for the year to another individual; and
(b) if the eligible spouse of an individual for a taxation year may deduct, for the year, an amount under any of sections 752.0.10.6, 752.0.11, 752.0.18.10, 752.0.18.15, 772.8, 776.1.1 and 776.1.2 (in this subparagraph referred to as the “deductible amount”), the individual may, in respect of the deductible amount, include in the aggregate described in subparagraph a of the second paragraph only the portion of the deductible amount claimed as a deduction by the eligible spouse in the fiscal return the eligible spouse files for the year.
An individual may deduct an amount under this section in computing the individual’s tax otherwise payable under this Part for a taxation year only if the individual and the individual’s eligible spouse for the year file a fiscal return for the year under this Part.
776.41.5. Subject to the fourth paragraph and sections 776.41.6 to 776.41.10, an individual who has an eligible spouse for a taxation year may deduct from the individual’s tax otherwise payable for the year under this Part, computed without reference to section 752.12, the amount determined by the formula
A - B.
In the formula provided for in the first paragraph,
(a) A is the aggregate of all amounts each of which is an amount that the individual’s eligible spouse for the taxation year may deduct under this Book in computing the eligible spouse’s tax otherwise payable for the year under this Part, other than an amount deductible under any of sections 752.0.10.0.3, 752.12, 776.1.5.0.17 and 776.1.5.0.18; and
(b) B is the tax otherwise payable of the individual’s eligible spouse for the taxation year, computed without reference to the deductions provided for in this Book.
For the purposes of subparagraph a of the second paragraph, the following rules apply:
(a) an individual whose eligible spouse for a taxation year transfers for the year an amount to another individual in accordance with the first paragraph of section 776.41.14 shall reduce the aggregate described in subparagraph a of the second paragraph by the total of all amounts each of which is an amount that the eligible spouse so transfers for the year to another individual; and
(b) if the eligible spouse of an individual for a taxation year may deduct, for the year, an amount under any of sections 752.0.10.6, 752.0.11, 752.0.18.10, 752.0.18.15, 772.8, 776.1.1 and 776.1.2 (in this subparagraph referred to as the “deductible amount”), the individual may, in respect of the deductible amount, include in the aggregate described in subparagraph a of the second paragraph only the portion of the deductible amount claimed as a deduction by the eligible spouse in the fiscal return the eligible spouse files for the year.
An individual may deduct an amount under this section in computing the individual’s tax otherwise payable under this Part for a taxation year only if the individual and the individual’s eligible spouse for the year file a fiscal return for the year under this Part.
776.41.5. Subject to the fourth paragraph and sections 776.41.6 to 776.41.10, an individual who has an eligible spouse for a taxation year may deduct from the individual’s tax otherwise payable for the year under this Part, computed without reference to section 752.12, the amount determined by the formula
A - B.
In the formula provided for in the first paragraph,
(a) A is the aggregate of all amounts each of which is an amount that the individual’s eligible spouse for the taxation year may deduct under this Book in computing the eligible spouse’s tax otherwise payable for the year under this Part, other than an amount deductible under any of sections 752.12, 776.1.5.0.17 and 776.1.5.0.18; and
(b) B is the tax otherwise payable of the individual’s eligible spouse for the taxation year, computed without reference to the deductions provided for in this Book.
For the purposes of subparagraph a of the second paragraph, the following rules apply:
(a) an individual whose eligible spouse for a taxation year transfers for the year an amount to another individual in accordance with the first paragraph of section 776.41.14 shall reduce the aggregate described in subparagraph a of the second paragraph by the total of all amounts each of which is an amount that the eligible spouse so transfers for the year to another individual; and
(b) if the eligible spouse of an individual for a taxation year may deduct, for the year, an amount under any of sections 752.0.10.6, 752.0.11, 752.0.18.10, 752.0.18.15, 772.8, 776.1.1 and 776.1.2 (in this subparagraph referred to as the “deductible amount”), the individual may, in respect of the deductible amount, include in the aggregate described in subparagraph a of the second paragraph only the portion of the deductible amount claimed as a deduction by the eligible spouse in the fiscal return the eligible spouse files for the year.
An individual may deduct an amount under this section in computing the individual’s tax otherwise payable under this Part for a taxation year only if the individual and the individual’s eligible spouse for the year file a fiscal return for the year under this Part.
776.41.5. Subject to the fourth paragraph and sections 776.41.6 to 776.41.10, an individual who has an eligible spouse for a taxation year may deduct from the individual’s tax otherwise payable for the year under this Part, computed without reference to section 752.12, the amount determined by the formula
A - B.
In the formula provided for in the first paragraph,
(a) A is the aggregate of all amounts each of which is an amount that the individual’s eligible spouse for the taxation year may deduct under Book V in computing the eligible spouse’s tax otherwise payable for the year under this Part, other than an amount deductible under any of sections 752.12, 776.1.5.0.17 and 776.1.5.0.18; and
(b) B is the tax otherwise payable of the individual’s eligible spouse for the taxation year, computed without reference to the deductions provided for in Book V.
For the purposes of subparagraph a of the second paragraph, the following rules apply:
(a) an individual whose eligible spouse for a taxation year transfers for the year an amount to another individual in accordance with the first paragraph of section 776.41.14 shall reduce the aggregate described in subparagraph a of the second paragraph by the total of all amounts each of which is an amount that the eligible spouse so transfers for the year to another individual; and
(b) if the eligible spouse of an individual for a taxation year may deduct, for the year, an amount under any of sections 752.0.10.6, 752.0.11, 752.0.18.10, 752.0.18.15, 772.8, 776.1.1 and 776.1.2 (in this subparagraph referred to as the “deductible amount”), the individual may, in respect of the deductible amount, include in the aggregate described in subparagraph a of the second paragraph only the portion of the deductible amount claimed as a deduction by the eligible spouse in the fiscal return the eligible spouse files for the year.
An individual may deduct an amount under this section in computing the individual’s tax otherwise payable under this Part for a taxation year only if the individual and the individual’s eligible spouse for the year file a fiscal return for the year under this Part.
776.41.5. Subject to the fourth paragraph and sections 776.41.6 to 776.41.10, an individual who has an eligible spouse for a taxation year may deduct from the individual’s tax otherwise payable for the year under this Part, computed without reference to section 752.12, the amount determined by the formula
A - B.
In the formula provided for in the first paragraph,
(a) A is the aggregate of all amounts each of which is an amount that the individual’s eligible spouse for the taxation year may deduct under Book V in computing the eligible spouse’s tax otherwise payable for the year under this Part, other than an amount deductible under any of sections 752.12, 776.1.5.0.17 and 776.1.5.0.18; and
(b) B is the tax otherwise payable of the individual’s eligible spouse for the taxation year, computed without reference to the deductions provided for in Book V.
For the purposes of subparagraph a of the second paragraph, the following rules apply:
(a) an individual whose eligible spouse for a taxation year transfers for the year an amount to another individual in accordance with the first paragraph of section 776.41.14 shall reduce the aggregate described in subparagraph a of the second paragraph by the total of all amounts each of which is an amount that the eligible spouse so transfers for the year to another individual; and
(b) if the eligible spouse of an individual for a taxation year may deduct, for the year, an amount under any of sections 752.0.10.6, 752.0.11, 752.0.18.10, 752.0.18.15, 772.8, 776.1.1 and 776.1.2 (in this subparagraph referred to as the “deductible amount”), the individual may, in respect of the deductible amount, include in the aggregate described in subparagraph a of the second paragraph only the portion of the deductible amount specified by the eligible spouse in the fiscal return the eligible spouse files for the year.
An individual may deduct an amount under this section in computing the individual’s tax otherwise payable under this Part for a taxation year only if the individual and the individual’s eligible spouse for the year file a fiscal return for the year under this Part.
776.41.5. Subject to the fourth paragraph and sections 776.41.6 to 776.41.10, an individual who has an eligible spouse for a taxation year may deduct from the individual’s tax otherwise payable for the year under this Part, computed without reference to section 752.12, the amount determined by the formula
A − B.
In the formula provided for in the first paragraph,
(a) A is the aggregate of all amounts each of which is an amount that the individual’s eligible spouse for the taxation year may deduct under Book V in computing the eligible spouse’s tax otherwise payable for the year under this Part, other than an amount deductible under any of sections 752.12, 776.1.5.0.17 and 776.1.5.0.18; and
(b) B is the tax otherwise payable of the individual’s eligible spouse for the taxation year, computed without reference to the deductions provided for in Book V.
For the purposes of subparagraph a of the second paragraph, where the eligible spouse of an individual for a taxation year may deduct, for the year, an amount under any of sections 752.0.10.6, 752.0.11, 752.0.18.10, 752.0.18.15, 772.8, 776.1.1 and 776.1.2, in this paragraph referred to as the “deductible amount”, the individual may, in respect of the deductible amount, include in the aggregate referred to in that subparagraph a only the portion of the deductible amount indicated by the eligible spouse in the fiscal return the eligible spouse files for the year.
An individual may deduct an amount under this section in computing the individual’s tax otherwise payable under this Part for a taxation year only if the individual and the individual’s eligible spouse for the year file a fiscal return for the year under this Part.
776.41.5. Subject to the fourth paragraph and sections 776.41.6 to 776.41.10, an individual who has an eligible spouse for a taxation year may deduct from the individual’s tax otherwise payable for the year under this Part, computed without reference to section 752.12, the amount determined by the formula,
A - B.
In the formula provided for in the first paragraph,
(a) A is the aggregate of all amounts each of which is an amount that the individual’s eligible spouse for the taxation year may deduct under Book V in computing the eligible spouse’s tax otherwise payable for the year under this Part, other than an amount deductible under section 752.12; and
(b) B is the tax otherwise payable of the individual’s eligible spouse for the taxation year, computed without reference to the deductions provided for in Book V.
For the purposes of subparagraph a of the second paragraph, where the eligible spouse of an individual for a taxation year may deduct, for the year, an amount under any of sections 752.0.10.6, 752.0.11, 752.0.18.10, 752.0.18.15, 772.8, 776.1.1 and 776.1.2, in this paragraph referred to as the "deductible amount", the individual may, in respect of the deductible amount, include in the aggregate referred to in that subparagraph a only the portion of the deductible amount indicated by the eligible spouse in the fiscal return the eligible spouse files for the year.
An individual may deduct an amount under this section in computing the individual’s tax otherwise payable under this Part for a taxation year only if the individual and the individual’s eligible spouse for the year file a fiscal return for the year under this Part.
